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Corporation Tax: major change in the nature or conduct of a trade or business.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
This tax information and impact note applies to persons who are subject to the transfer pricing rules in respect of a transaction (or series of transactions) with a connected party.
This tax information and impact note applies to individuals who pay for benefits-in-kind they receive and any employer who provides its employees with benefits-in-kind who then pay for the benefit.
This tax information and impact note applies to individuals who exercise an Enterprise Management Incentive option to acquire shares.
This tax information and impact note applies to companies and individual investors using the Enterprise Investment Scheme (EIS), Venture Capital Trust (VCT) scheme and EIS fund managers and VCTs.
This tax information and impact note applies to businesses and landlords currently using renewals allowance to obtain tax relief for expenditure on replacement and alteration of tools.
This legislation will ensure that trading or property income received in non-monetary form is fully brought into account in calculating taxable profits for transactions occurring on or after 16 March 2016.
This tax information and impact note applies to Income Tax payers, employers and pension providers.
This legislation applies to individuals who are currently non-UK domiciled but will be deemed UK domiciled for Income Tax and Capital Gains Tax purposes
Technical consultation on measures for Finance Bill 2016.
Further information on the statutory exemption for trivial benefits in kind and proposed amendments to existing regulations.
This applies to businesses and employers who provide diesel-engined company cars that are made available for employees' private use and those employees.
This applies to customers who have to submit a Self Assessment tax return through a notice to file.
This applies to partners in partnerships which have adopted simplified expenses for Income Tax purposes.
This applies to individuals administering the estates of deceased Individual Savings Account (ISA) savers and beneficiaries of these estates.
This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.
This applies to businesses that award employment-related securities (ERS), such as shares, or ERS options to employees, and the employees who receive these awards.
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